SolvedCrossheading Time limits
From legislation.gov.uk
Contents
- Section 34 Ordinary time limit of 4 years.
- Section 34A Ordinary time limit for self-assessments
- Section 35 Time limit: income received after year for which it is assessable
- Section 36 Loss of tax brought about carelessly or deliberately etc
- Section 36A Loss of tax involving offshore matter or offshore transfer
- Section 37 Neglect: income tax and capital gains tax.
- Section 37A Effect of assessment where allowances transferred.
- Section 38 Modification of s.37 in relation to partnerships.
- Section 39 Neglect: corporation tax.
- Section 40 Assessment on personal representatives.
- Section 41 Leave of General or Special Commissioners required for certain assessments.